Does sale for guideline value acceptable in revenue recovery act?

Mrs. Leela, a widow, aged 70 years and residing in Tamil Nadu, has pending arrears under the Tamil Nadu Revenue Recovery Act, which originated from a tax demand raised in 2020. 1. Since she has no movable or immovable property in the district of her residence, recovery could not be effected so far. 2. Recently, she inherited a small portion of agricultural land situated in another district. 3. She now intends to sell this inherited land at the guideline value to a third party and pay the entire sale consideration directly to the government treasury toward her arrears account. The proposed sale proceeds will only partially satisfy the outstanding arrears. In this context, she seeks clarity on the following points: Is such a sale of the inherited land valid in law, considering that: - No demand notice has been served on the said property where it is located, and - No attachment proceedings have been initiated against it 1. If she sells the property at the guideline value (which is lower than the market value), can the sale deed later be questioned or cancelled by the authorities on the ground that the market value was higher? 2. Can she lawfully mention in the sale deed that the consideration is being used to pay arrears under the Revenue Recovery proceedings, and would this protect the transaction from future challenges? The entire sale amount i.e., the guideline value amount will be received as demand draft and deposited for the pending arrears. She is aware that she is still liable for the balance amount after the partial payment. Please help out sirs and madam.